Hyper Color Company manufactures widgets. The foll lowing data is related to sales and production...

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Hyper Color Company manufactures widgets. The foll lowing data is related to sales and production of the widgets for last year Selling price per unit Variable manufacturing costs per unift Variable selling and administrative expenses per unit Fixed manufacturing overhead (in total) Foxed selling and administrative expenses (in total) Units produced during the year Units sold during year $130 563 $10 $32,000 $5,000 1 800 1.300 Using absorption costing, what is operating income for last year? (Round any intermediary calculations to the nearest whole dollar) O A. $256,300 O B. $282.300 O C. $45,700 OD. $169 000

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